Q3 Trading Statement

Marks & Spencer Group PLC
09 January 2007


Issued: Tuesday, 9 January 2007



       QUARTER 3 TRADING STATEMENT 2006/07 - 13 weeks to 30 December 2006

  • UK sales up 9.2%: General Merchandise +9.0%; Food +9.5%;
  • UK like for like sales up 5.6%: General Merchandise +7.1%; Food +3.6%;

                                           Q1%                         Q2%                         Q3%
Total sales
Clothing                                 +10.7                        +9.3                        +9.2
Home                                     +23.3                       +17.7                        +7.9
General Merchandise                      +11.7                       +10.0                        +9.0
Food                                      +9.2                       +10.9                        +9.5
Total                                    +10.4                       +10.5                        +9.2

Like-for-like sales                        Q1%                         Q2%                         Q3%
General Merchandise                      +10.5                        +7.9                        +7.1
Food                                      +5.8                        +4.7                        +3.6
Total                                     +8.2                        +6.4                        +5.6


This was a strong performance, despite a slower run up pre-Christmas. In General
Merchandise, we held our full price stance and delivered good growth overall.
Clearance stocks were at a similar level to the previous year.  Food performed
well, building on a very strong Christmas the previous year. We continued to
grow market share to 4.3%* in Food and to 10.5%** in Clothing.

Online had a good quarter with sales up over 70%. The website was our busiest 
'store' in the quarter with over 9 million customers visiting the site over the
period. International continued to perform well with sales up 18.2% over the
period.


Stuart Rose, Chief Executive said:

'M&S had a good Christmas.  In the fourth quarter, we come up against
significantly tougher comparatives, whilst facing a more challenging retail
environment. This quarter will be impacted by the next phase of our store
modernisation programme, which starts earlier than last year. We plan to have
over 70% of our store space in the new format by Christmas 2007.

'If our performance continues in the fourth quarter, we anticipate paying a
bonus to all staff.  Additionally, we are delighted that a further 12,000
employees will benefit from gains in share save schemes worth £56m maturing this
month.

'We have now delivered growth on growth in all areas of our business, thus
completing the first part of our recovery plan. We remain on track to further
drive and broaden our business.'

Marks and Spencer Group plc will report its 2006/07 Preliminary results and Q4
trading for the 13 weeks to 31 March 2007 on 22 May 2007.

*   Food market share: Superpanel, Food & Drink: 12 weeks ending 3 Dec 2006
** Clothing market share: TNS Worldpanel Fashion: 12 weeks ending 12 Nov 2006


Statements made in this announcement that look forward in time or that express
management's beliefs, expectations or estimates regarding future occurrences and
prospects are 'forward-looking statements' within the meaning of the United
States federal securities laws. These forward-looking statements reflect Marks &
Spencer's current expectations concerning future events and actual results may
differ materially from current expectations or historical results. Any such
forward-looking statements are subject to various risks and uncertainties,
including failure by Marks & Spencer to predict accurately customer preferences;
decline in the demand for products offered by Marks & Spencer; competitive
influences; changes in levels of store traffic or consumer spending habits;
effectiveness of Marks & Spencer's brand awareness and marketing programmes;
general economic conditions or a downturn in the retail or financial services
industries; acts of war or terrorism worldwide; work stoppages, slowdowns or
strikes; and changes in financial and equity markets.

Contacts:
Investor Relations:
Amanda Mellor                     [phone]
Majda Rainer                      [phone]

Corporate Press Office:           [phone]

Investors & Analysts Conference Call:

This will be hosted by Stuart Rose at 08.30 (GMT) on Tuesday 9 January 2007:

Dial in number:                   [phone]

A recording of this call will be available until Tuesday 16 January 2007:

Dial in number:                   [phone]
Access Code:                      134803#




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